Locations of other summaries		Wordcount
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 57 - Paragraph 57(f)	cost of installing a concrete foundation would qualify under Class 57(f)	228

Red Seal worker

Wind turbine workers who instal a company’s wind turbines on a project perform a variety of specialized duties, including some duties that could...

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Words and Phrases

Subsection 127.46(9)

Where a clean economy incentive claimant has claimed a specified tax credit at the “regular tax credit rate” (i.e., 10% higher than the...

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Following a CRA audit, an incentive claimant was required pursuant to s. 127.46(11) to pay a top-up amount under s. 127.46(12) in respect of a...

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Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 127.46 - Subsection 127.46(14)	in-kind top-up payment (through providing extra vacation days) constituted salary and wages and was not deductible until days taken off	170
Tax Topics - General Concepts - Payment & Receipt	payment of top-up amount could be “paid” through providing additional vacation days	127

An incentive claimant with a (clean economy) “specified property” project was required to pay a “top-up amount” under s. 127.46(12) after...

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Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 127.46 - Subsection 127.46(11)	a s. 127.46(12) top-up amount to union pay levels can be “paid” through the worker taking additional vacation days	262
Tax Topics - General Concepts - Payment & Receipt	payment of top-up amount could be “paid” through providing additional vacation days	127